Decree n. 50/2017 (entered into force on 24 April 2017 and to be implemented within the next 60 days) modifies art. 110 section 7 of the Corporate Income Tax Code by introducing a new domestic definition of the “arm’s length principle”.
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CMS lawyers can provide future-facing advice for your business across a variety of specialisms and industries, worldwide.
Apart from offering expert legal consultancy for local jurisdictions, CMS partners up with you to effectively navigate the complexities of global business and legal environments.
Our CMS Expert Guides provide you with in-depth legal research and insights.
Learn more
Decree n. 50/2017 (entered into force on 24 April 2017 and to be implemented within the next 60 days) modifies art. 110 section 7 of the Corporate Income Tax Code by introducing a new domestic definition of the “arm’s length principle”.
